Fuel Misuse (Penalty Surcharge) Act 1997
Act No. 163 of 1997 as amended
[Note: This Act was repealed by Act No. 74 of 2006 on 1 July 2006]
This compilation was prepared on 2 November 2000
taking into account amendments up to Act No. 125 of 2000
The text of any of those amendments not in force
on that date is appended in the Notes section
The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section
Prepared by the Office of Legislative Drafting and Publishing,
Attorney-General’s Department, Canberra
Contents
1 Short title [see Note 1]...........................
2 Commencement [see Note 1].......................
3 Definitions..................................
4 Coverage of Act and binding of Crown..................
5 Penalty surcharge on marked fuel used in internal combustion engines
6 By whom is penalty surcharge payable?.................
7 Rate of penalty surcharge..........................
Notes
An Act to impose a penalty surcharge on the misuse of certain fuel
1 Short title [see Note 1]
This Act may be cited as the Fuel Misuse (Penalty Surcharge) Act 1997.
2 Commencement [see Note 1]
This Act commences on the commencement of the Excise Tariff (Fuel Rates Amendments) Act 1997.
3 Definitions
(1) In this Act:
Administration Act means the Fuel (Penalty Surcharges) Administration Act 1997.
(2) Expressions used in this Act that are defined for the purposes of the Administration Act have the same meaning as in the Administration Act.
4 Coverage of Act and binding of Crown
(1) This Act does not extend to any of the External Territories.
(2) This Act binds the Crown in all of its capacities other than the Crown in right of Norfolk Island.
5 Penalty surcharge on marked fuel used in internal combustion engines
Penalty surcharge is imposed, after the commencement of this Act, on the use of marked fuel in an internal combustion engine.
6 By whom is penalty surcharge payable?
Penalty surcharge on the use of marked fuel is payable by the person owning the fuel at the time of its use.
7 Rate of penalty surcharge
The rate of penalty surcharge per litre of fuel on which the surcharge is imposed is twice the maximum diesel rate.
Notes to the Fuel Misuse (Penalty Surcharge) Act 1997
Note 1
The Fuel Misuse (Penalty Surcharge) Act 1997 as shown in this compilation comprises Act No. 163, 1997 amended as indicated in the Tables below.
Table of Acts
Act | Number
and year | Date
of Assent | Date of commencement | Application, saving or transitional provisions |
Fuel Misuse (Penalty Surcharge) Act 1997 | 163, 1997 | 11 Nov 2000 | 31 Jan 1998 (see s. 2 and Gazette 1998, GN1) | |
Petroleum Excise Amendment (Measures to Address Evasion) Act 2000 | 125, 2000 | 26 Oct 2000 | Schedule 4 (item 2): Royal Assent (a) | — |
(a) The Fuel Misuse (Penalty Surcharge) Act 1997 was amended by Schedule 4 (item 2) only of the Petroleum Excise Amendment (Measures to Address Evasion) Act 2000, subsection 2(1) of which provides as follows:
(1) This Act, other than item 5 of Schedule 2, commences on the day on which it receives the Royal Assent.
Table of Amendments
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted |
Provision affected | How affected |
S. 7 .................... | rs. No. 125, 2000 |
| |
Overview
The Fuel Misuse (Penalty Surcharge) Act 1997, enacted by the Australian Parliament, was introduced to address the problem of fuel misuse and evasion. The Act, which was repealed by the Excise Tariff Amendment (Repeal of Fuel Misuse Surcharge) Act 2006, imposed a penalty surcharge on the use of marked fuel in internal combustion engines. The policy objective of this legislation was to deter the misuse of fuel by imposing a financial penalty, thereby encouraging compliance with fuel excise obligations. The Act defined the terms used and applied to all capacities of the Crown except for the Crown in right of Norfolk Island. It specified that the penalty surcharge was payable by the owner of the fuel at the time of its use, with the rate of surcharge being twice the maximum diesel rate. The Act was designed to complement the Fuel (Penalty Surcharges) Administration Act 1997 by providing a legislative framework for the enforcement of the penalty surcharge.
Scope and Application
The Fuel Misuse (Penalty Surcharge) Act 1997 applies to the misuse of certain fuel by imposing a penalty surcharge on the use of marked fuel in internal combustion engines. This Act is limited to the Commonwealth of Australia and does not extend to any of the External Territories, nor does it bind the Crown in right of Norfolk Island. The surcharge is payable by the person who owns the fuel at the time it is used. The rate of penalty surcharge is set at twice the maximum diesel rate per litre of fuel on which the surcharge is imposed. The Act was repealed by the Excise Tariff (Fuel Rates Amendments) Act 2006 on 1 July 2006, but the compilation reflects amendments up to the Petroleum Excise Amendment (Measures to Address Evasion) Act 2000, which amended the rate of penalty surcharge.
Key Provisions
The Fuel Misuse (Penalty Surcharge) Act 1997 (section 5) imposes a penalty surcharge on the use of marked fuel in an internal combustion engine. This means that any person who uses marked fuel in an engine is subject to an additional financial charge beyond the standard tax or price of the fuel. This surcharge is intended to deter the misuse of fuel, particularly for non-approved purposes. Section 6 specifies that the surcharge is payable by the person who owns the fuel at the time it is used, ensuring that the financial responsibility falls on the individual in possession of the fuel.
The Act (section 4) applies to all jurisdictions within Australia except for the External Territories, and it binds the Crown in all its capacities except for the Crown in right of Norfolk Island. This broad application ensures that the surcharge applies uniformly across the country, except for specific territories that are not subject to Commonwealth legislation. Section 7 sets the rate of the penalty surcharge at twice the maximum diesel rate per litre of fuel on which the surcharge is imposed. This rate is intended to be sufficiently high to discourage misuse effectively.
Failure to comply with the requirements of the Fuel Misuse (Penalty Surcharge) Act 1997 can result in significant consequences. While the Act itself does not explicitly list offences or penalties, it is reasonable to infer that non-compliance could lead to civil or criminal penalties as outlined in related legislation, such as the Fuel (Penalty Surcharges) Administration Act 1997. These penalties might include fines or other financial penalties, reflecting the seriousness with which the misuse of fuel is treated under Australian law.